Judgment_paragraph 34 · Dyrektor Izby Celnej w Poznaniu v Kompania Piwowarska S.A. w Poznaniu (C-30/17)

34On the other hand, in the contextual interpretation of Directive 92/83, it is justified to take into consideration Directive 92/84 laying down a minimum rate of excise duty on beer, the structure of which is determined by the first of those directives. It must be observed that the seventh recital of Directive 92/84 provides that the methods of taxing beer within the Member States vary and it is possible to permit this variation to continue, in particular by laying down a minimum rate expressed as a charge related both to the original gravity and to the alcoholic content of the product.